How to Claim Tax Relief From HMRC for Work Expenses You Paid Yourself
Claim HMRC tax relief for qualifying work expenses you paid yourself, including uniforms, mileage, professional fees, business travel and equipment.
GB United Kingdom
Taxes & Money ~ 12 min read
19 FAQ
Updated 2026-09-10
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You may be able to claim Income Tax relief from HMRC if you are an employee, paid qualifying job expenses yourself, were not fully reimbursed and paid tax in the year claimed. Common eligible costs include uniforms and specialist work clothing, tools, approved professional subscriptions, qualifying business travel and mileage, and equipment needed only or mainly for work. Claims of £2,500 or less for a tax year can usually be made through HMRC's PAYE expenses route online or by post using form P87; claims above £2,500 must normally be made through Self Assessment. You can generally claim for the current tax year and the previous 4 tax years, subject to the 4-year time limit. From 6 April 2026, employees can no longer claim tax relief for unreimbursed additional household costs of working from home, although eligible claims for earlier tax years can still be made.
What you need
- You must be an employee claiming qualifying expenses connected with your employment.
- You must have used your own money for expenses you had to incur for your job.
- The expense must meet the HMRC rules for that category and must not have been fully reimbursed by your employer or another person.
- You must have paid Income Tax in the tax year you are claiming for.
- For a PAYE claim, the total employment expenses claimed for a tax year must normally be £2,500 or less. Larger claims are made through Self Assessment.
- You may need receipts, mileage logs, subscription evidence, employment details or other proof depending on the expense.
- For postal claims, use the current P87 form.
- Your claim must normally be made within 4 years from the end of the relevant tax year.
Eligibility
You may qualify for employment-expense tax relief if you paid allowable job costs yourself, the expense was required or otherwise qualifies under HMRC's specific rules, and your employer did not fully reimburse you. You must also have paid Income Tax in the year concerned. The amount of relief depends on the allowable expense and the rate of tax you paid. If your employer reimbursed only part of an allowable expense, you can generally claim only on the unreimbursed qualifying amount. If you complete a Self Assessment tax return, HMRC says you must normally claim your employment expenses through that return instead of making a separate PAYE claim.
How to do it
- Identify each expense you paid yourself. Separate uniforms and tools, professional subscriptions, business travel, mileage, equipment and any other job costs.
- Check that each expense qualifies. HMRC applies different rules to each expense category, and ordinary personal expenditure is not deductible simply because it helps you work.
- Subtract employer reimbursements. If your employer repaid part of an allowable expense, claim only the qualifying amount that you personally bore.
- Check the tax year and deadline. You can generally claim for the current year and the previous 4 tax years, subject to the statutory 4-year limit.
- Check the £2,500 threshold. If your total employment-expense claim for a tax year is £2,500 or less, use the PAYE claim route where eligible. If it is more than £2,500, claim through Self Assessment.
- Gather evidence. Keep or submit the receipts, mileage logs, professional-fee evidence and other documents required for the expense type.
- Claim online where available. Use HMRC's official job-expenses service to check eligibility and submit an eligible PAYE claim.
- Use form P87 if claiming by post. HMRC rejects postal employment-expense claims that are not made on the prescribed form.
- Use Self Assessment if required. If you already complete a tax return, or the claim exceeds the PAYE threshold, include the employment expenses through Self Assessment.
- Check the outcome. HMRC may adjust your tax code for a current-year claim or make an adjustment or repayment for an earlier year.
Who can claim tax relief for work expenses?
HMRC may allow an employee to claim Income Tax relief where they use their own money for qualifying work expenses and the employer has not fully reimbursed them.
You must have paid Income Tax in the year you are claiming for. Your relief cannot exceed the amount of tax you paid for that year.
The tax relief is not normally equal to the full expense. It is calculated using the allowable amount and the tax rate you paid. For example, HMRC explains that if an allowable expense is £60 and you paid tax at 20%, the tax relief would be £12.
What work expenses can you claim tax relief on?
HMRC has separate rules for different categories of employment expense. Common qualifying categories include:
- uniforms, specialist work clothing and qualifying tools;
- approved professional fees and subscriptions;
- qualifying business mileage in your own vehicle;
- business travel and overnight costs;
- certain equipment you must buy to do your job; and
- eligible working-from-home costs for tax years before 6 April 2026.
An expense is not automatically deductible just because you use it while working. Each category has specific statutory and HMRC conditions.
Can you claim if your employer reimbursed you?
If your employer or another person has repaid all of the relevant work expense, you cannot claim tax relief for that cost.
If your employer reimbursed only part of an allowable expense, you can generally claim relief only on the qualifying part that remains unreimbursed.
How many previous tax years can you claim for?
For many employment-expense categories, HMRC allows claims for the current tax year and the 4 previous tax years.
A postal P87 claim must be within 4 years from the end of the tax year being claimed. Do not assume that all older expenses can still be recovered: check the specific tax year against the current deadline.
Can you claim employment expenses online?
Yes. HMRC provides an official online service that checks whether you can claim and directs eligible employees through the claim process.
The exact route depends on what you are claiming for. HMRC provides dedicated guidance for uniforms and tools, professional subscriptions, mileage, business travel, equipment and other qualifying costs.
When should you use form P87?
If you claim qualifying employment expenses through PAYE by post, you must use form P87.
HMRC states that postal claims which do not use P87 will be rejected.
For a postal P87 claim, you must normally satisfy all of these conditions:
- the claim is within the 4-year time limit;
- your total expenses claim for the tax year is £2,500 or less; and
- you paid tax in the year concerned.
When do you need to claim through Self Assessment?
If your employment-expense claim is more than £2,500 for a tax year, HMRC says you need to claim through a Self Assessment tax return.
If you already complete a Self Assessment return, HMRC also instructs you to claim your employment expenses through the tax return rather than through the separate employment-expenses claim process.
If you need to submit a return for the 2025 to 2026 tax year, Helpydo has a separate guide to filing a Self Assessment tax return online with HMRC.
Can you claim for uniforms, work clothing and tools?
You may be able to claim for the cost of cleaning, repairing or replacing a uniform or specialist work clothing, and for repairing or replacing small tools needed for your job.
HMRC does not allow relief for:
- the initial cost of ordinary work clothing;
- cleaning, repairing or replacing everyday clothing, even where your employer requires a particular style or colour; or
- laundering a uniform where your employer provides a free laundry service and you choose not to use it.
Personal Protective Equipment is treated differently: where PPE is required for the job, HMRC says the employer should provide it free or reimburse the cost.
What are flat rate expenses?
For some jobs, HMRC has agreed a flat rate expense for maintaining tools and specialist clothing.
If you claim the agreed flat rate, you do not need to provide receipts. If your occupation does not have a specific listed rate, HMRC's published list says a £60 flat rate can apply in qualifying circumstances.
If you claim the actual amount instead of the agreed flat rate, you must provide evidence of what you paid.
Can you claim professional fees and subscriptions?
You can claim tax relief for professional membership fees where you must pay them to do your job, and for annual subscriptions to an HMRC-approved professional body or learned society where membership is relevant to your work.
You cannot claim for:
- fees paid by your employer;
- subscriptions to organisations that are not approved by HMRC; or
- life membership subscriptions.
HMRC requires evidence showing how much you paid for professional fees or subscriptions.
Can you claim tax relief for using your own vehicle for work?
You may qualify for Mileage Allowance Relief if you use your own car, van, motorcycle or bicycle for qualifying business journeys and your employer pays less than HMRC's approved mileage amount.
For the 2026 to 2027 tax year, the approved mileage rates are:
- cars and vans: 55p per business mile for the first 10,000 miles, then 25p per mile;
- motorcycles: 24p per business mile; and
- bicycles: 20p per business mile.
For car and van journeys before 6 April 2026, the first-10,000-mile rate was 45p.
If you use your own vehicle, the approved mileage rate covers the cost of owning and running it. You cannot separately claim the vehicle's fuel, electricity, vehicle tax, MOT or repair costs on top of the mileage rate.
Does commuting to your normal workplace qualify?
Ordinary travel between home and your permanent workplace does not normally qualify.
Travel to a temporary workplace can qualify where the statutory business-travel conditions are met.
You should keep records of the date, mileage and reason for qualifying work journeys. HMRC's P87 evidence rules require mileage logs showing the reason for each journey and the start and end postcodes.
Can you claim business travel and overnight expenses?
If you have to travel for your job, you may be able to claim qualifying unreimbursed costs such as:
- public transport;
- hotel accommodation required for work;
- food and drink associated with qualifying business travel;
- congestion charges and tolls;
- parking fees;
- business phone calls; and
- printing costs.
Again, ordinary commuting to your normal place of work is excluded unless the journey is to a qualifying temporary workplace.
For hotel and meal claims, HMRC requires receipts that show the date and the name of the hotel or restaurant.
Can you claim for equipment you buy for work?
You may be able to claim tax relief for substantial equipment that you have to buy to do your job where it qualifies for capital allowances.
HMRC says the equipment must:
- be needed to do your job; and
- be used for work with no significant private use.
You must identify the employment the equipment relates to and provide evidence of what you spent.
Capital allowances are not available through this rule for cars, motorcycles or bicycles used for work; those vehicles are dealt with under the business-mileage rules.
Can you claim working-from-home tax relief for 2026 to 2027?
No. From 6 April 2026, employees can no longer claim a deduction from HMRC for unreimbursed additional household expenses incurred because they work from home.
This means there is no new employee working-from-home household-expense tax relief for the 2026 to 2027 tax year, even where working at home is required by the job.
The change applies to unreimbursed household expenses. HMRC's separate exemption for certain qualifying homeworking payments made by an employer continues under different rules.
Can you still claim working-from-home relief for earlier years?
Yes, where you met the old eligibility rules and the claim is still within the normal time limit.
HMRC's current guidance says you can still claim eligible working-from-home tax relief for the 4 previous tax years.
For those earlier years, you normally had to be required to work from home rather than simply choosing to do so. For claims from 2022 to 2023 onwards, HMRC requires evidence that you had to work from home if claiming the £6-per-week amount or actual additional costs.
What evidence should you keep or submit?
The evidence depends on the expense category. HMRC currently requires, for example:
- professional fees and subscriptions: receipts or other evidence showing how much you paid;
- actual uniform, work clothing and tool costs: receipts or other payment evidence;
- flat rate expenses: no receipts for the agreed flat rate;
- vehicle mileage: mileage logs with the journey reason and start and end postcodes;
- hotel and meal expenses: receipts showing the date and hotel or restaurant name;
- other expenses: receipts or evidence showing the item and proof of payment; and
- older working-from-home claims: evidence showing that you were required to work at home and, where claiming actual costs, the relevant bills or receipts.
How do you receive the tax relief?
If your claim relates to the current tax year, HMRC will usually adjust your PAYE tax code so that less tax is deducted from your pay.
For previous tax years, HMRC may adjust your tax code or issue a tax refund.
If your main issue is that you have already paid too much Income Tax for another reason, see Helpydo's separate guide to claiming an Income Tax refund from HMRC.
What if an old expense is still included in your tax code?
Check your PAYE tax code when your job, employer or expense circumstances change. A deduction that was correct in an earlier year may no longer be appropriate.
If HMRC has the wrong information in your tax code, correct it rather than continuing to receive relief for an expense you no longer incur. Helpydo also explains how to update your home address with HMRC when your personal details change.
Common mistakes to avoid
- Claiming an expense that your employer reimbursed in full.
- Claiming ordinary commuting to your permanent workplace as business travel.
- Claiming everyday clothing just because an employer requires a certain colour or style.
- Claiming the full expense as a cash refund instead of understanding that relief is based on your tax rate.
- Submitting a PAYE or P87 claim above the £2,500 annual expense threshold instead of using Self Assessment.
- Sending a postal claim without the official P87 form.
- Failing to provide the receipts, mileage logs or other evidence required for the expense category.
- Claiming new working-from-home household-expense relief for the 2026 to 2027 tax year after that employee deduction was abolished.
- Paying a refund agent unnecessarily when HMRC allows eligible taxpayers to claim directly without an HMRC application fee.
What should you check before you claim?
List every employment expense by tax year and confirm that each one is allowed under HMRC's specific rules. Deduct anything your employer reimbursed, gather the evidence required and check whether the total for the tax year is £2,500 or less.
If you are within the PAYE claim rules, use HMRC's official online service or form P87. If the expense claim exceeds the threshold or you must claim through Self Assessment, use the tax return instead. For 2026 to 2027, exclude unreimbursed working-from-home household expenses because the employee deduction ended on 6 April 2026.
Frequently asked questions
Can I claim tax relief for work expenses I paid myself?
Yes, if the expense qualifies under HMRC rules, you paid it yourself, it was not fully reimbursed and you paid Income Tax in the relevant year.
How much tax do I get back on work expenses?
Tax relief is based on the allowable expense and your Income Tax rate. For example, HMRC says a £60 allowable expense gives £12 of relief to someone paying tax at 20%.
Can I claim work expenses online with HMRC?
Yes. HMRC provides an online job-expenses service for eligible PAYE claims. The exact route depends on the type of expense.
When do I need to use form P87?
Use P87 if you are making an eligible PAYE employment-expense claim by post. HMRC rejects postal claims that do not use the prescribed P87 form.
Can I use P87 if my work expenses are more than £2,500?
No. If the total employment-expense claim for a tax year is more than £2,500, HMRC says you need to claim through Self Assessment.
How far back can I claim tax relief for work expenses?
For many employment expenses you can claim for the current tax year and the previous 4 tax years, subject to the normal 4-year claim deadline.
Can I claim if my employer reimbursed some of my expenses?
If your employer reimbursed only part of an allowable expense, you can normally claim relief only on the qualifying amount they did not reimburse.
Can I claim for washing my work uniform?
You may be able to claim for cleaning a qualifying uniform or specialist work clothing. You cannot claim if your employer provides a free laundry service and you simply choose not to use it.
Can I claim tax relief for ordinary clothes I wear at work?
No. HMRC does not allow relief for ordinary everyday clothing, even where your employer requires a particular colour or design.
Do I need receipts for flat rate uniform expenses?
No. If you claim an HMRC-agreed flat rate expense, receipts are not required. Evidence is required if you claim the actual amount spent.
Can I claim tax relief on professional subscriptions?
Yes, where the fee is required for your job or is an annual subscription to an HMRC-approved professional body or learned society relevant to your work and you paid it yourself.
What is the HMRC mileage rate for cars in 2026 to 2027?
For your own car or van, the approved rate from 6 April 2026 is 55p per business mile for the first 10,000 miles and 25p per mile after that.
Can I claim mileage for driving from home to my normal workplace?
Normally no. Ordinary commuting to and from your permanent workplace does not qualify, although qualifying travel to a temporary workplace can.
Can I claim fuel as well as the HMRC mileage rate?
Not when using the approved mileage rate for your own vehicle. HMRC says that rate already covers running costs such as fuel, electricity, vehicle tax, MOT and repairs.
Can I claim tax relief for buying equipment for my job?
You may qualify for relief on substantial equipment you need for your job where there is no significant private use and the relevant capital allowance rules are met.
Can I claim working-from-home tax relief for 2026 to 2027?
No. From 6 April 2026, employees can no longer claim HMRC tax relief for unreimbursed additional household expenses of working from home.
Can I still claim working-from-home tax relief for earlier years?
Yes, if you met the old eligibility rules and the tax year is still within the normal claim deadline. HMRC says eligible claims can still be made for the previous 4 tax years.
Do I have to pay HMRC to make a work expenses claim?
No. HMRC does not charge an application fee when you claim directly.
What happens after HMRC approves my work expense claim?
For the current tax year, HMRC will usually adjust your tax code. For earlier tax years, it may adjust your tax code or issue a tax refund.
Official sources
GOV.UK - Claim tax relief for your job expensesHM Revenue & Customs - Claim tax relief for job expenses by post using form P87GOV.UK - Working from home tax reliefHM Revenue & Customs - Employment Income Manual EIM32759: working from home from 6 April 2026HM Revenue & Customs - Removal of tax relief on non-reimbursed homeworking expensesGOV.UK - Uniforms, work clothing and toolsHM Revenue & Customs - Flat rate expenses for uniforms, work clothing and toolsGOV.UK - Professional fees and subscriptionsGOV.UK - Vehicles you use for workGOV.UK - Travel and overnight expensesGOV.UK - Buying other equipmentRelated procedures
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